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Production Budget and Direct Materials Purchases Budget Jani Subramanian, owner

ID: 2477725 • Letter: P

Question

Production Budget and Direct Materials Purchases Budget

Jani Subramanian, owner of Jani's Flowers and Gifts, produces gift baskets for various special occasions. Each gift basket includes fruit or assorted small gifts (e.g., a coffee mug, deck of cards, novelty cocoa mixes, scented soap) in a basket that is wrapped in colorful cellophane. Jani has estimated the following unit sales of the standard gift basket for the rest of the year and for January of next year.

Jani likes to have 10% of the next month's sales needs on hand at the end of each month. This requirement was met on August 31.

Two materials are needed for each fruit basket:

The materials inventory policy is to have 10% of the next month's fruit needs on hand and 30% of the next month's production needs of small gifts. (The relatively low inventory amount for fruit is designed to prevent spoilage.) Materials inventory on August 31 met this company policy.

Required:

1. Prepare a production budget for September, October, November, and December for gift baskets. (Note: Round all answers to the nearest whole unit.)

2. Prepare a direct materials purchases budget for the two types of materials used in the production of gift baskets for the months of September, October, and November. (Note: Round answers to the nearest whole unit.)

September 250 October 200 November 230 December 380 January 100

Explanation / Answer

1. production budget for September, October, November, and December for gift baskets

2. Direct material purchase budget

September October November December Sales                 250             200               230               380 Desired ending inventory                   10                12                  19                   5 Needed                 260             212               249               385 Less beginning inventory                   13                10                  12                 19 Total                 248             202               238               366
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